December 15, 1989
| Mr. Len Farber | |
| Director | |
| Tax Policy and Legislation Branch | BY HAND |
| Department of Finance | |
| 140 O'Connor Street | D.C. Burnett |
| L'Esplanade Laurier | 957-2078 |
| 17th Floor, East Tower | |
| Ottawa, Ontario K1A 0G5 | I-3399 |
Dear Len:
Re: "Pipeline" Definition
Enclosed is a copy of a memorandum, with attachments, we received from our Special Audits Division concerning the proper classification of pipeline components for capital cost allowance purposes.
We agree that there is a need for clarification of what is to be included in Class 2 (now Class 1) with respect to a pipeline. Drew Burnett and R. Neville are available to discuss the issue with your officials. I understand that Simon Thompson is aware of the problem and expecting to meet with our officials.
If you have any questions or comments, please contact Drew Burnett at 957-2078.
Yours sincerely,
B.J. BrysonActing DirectorCurrent Amendments andRegulations Division
DCB/lp